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APPLICABILITY OF SERVICE TAX ON PLANTING THE TREES

Service Tax - By: - KASTURI SETHI - Dated:- 24-9-2015 - Applicability of Service Tax on the activity of planting trees who intends to plant trees for Gujarat Ecological Commission, fully Govt. organization of Gujarat State. After perusing all the services Specified in the Finance Act, 1994 (as amended), it is seen that this activity of planting trees has neither been specified in Negative List under Section 66 D of the Act nor in the list exempted services under Mega Exemption Notification No.25 .....

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ST dated 1.3.2015 and still the following services provided to Govt. are exempted and these are as follows :- 12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) omitted (b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Anci .....

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of dirty water sewerage system is absolutely necessary. So we can understand that water being vital for human life, has granted exemption to these services in public interest. The activity of planting trees on Govt. land has also not been included in serial No. 4 (relating to agriculture or agriculture produce) of Negative List of Services under Section 66 D of the Finance Act. Thus this service is automatically classified/pushed to the category of Other Than Negative List specified in CBEC Circ .....

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